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স্বাগতম
বিডি ট্যাক্সেশন
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নৌযান পরিচালনা হইতে কর সংগ্রহ
Section : ১৩৯(1) The person in charge under the Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976) shall not issue a survey certificate to a vessel under section 9 of the said Ordinance or renew a survey certificate under section 12, unless the survey certificate Receipt or application for renewal of survey certificate shall be accompanied by challan of deposit of advance tax paid at the rates mentioned in the table below, namely:-
Table
| Serial No. | Description of Vessel | Rate |
| 1 | 2 | 3 |
| 1. |
Inland ships engaged in carrying passengers in inland water |
Taka 125 per passenger (carrying capacity of an inland ship shall be the capacity of daytime plying in smooth waters) |
| 2. | Cargo, Container (multipurpose) and Coaster engaged in carrying goods in inland water | Taka 170 (one hundred seventy) per gross tonnage based on capacity of cargo. |
| 3. |
Dump barge engaged in carrying goods in inland water |
Taka 125 (one hundred twenty five) per gross tonnage based on capacity of cargo. |
(2) In case of granting a certificate of survey or renewing a certificate of survey for more than one year, advance tax under sub-section (l) shall be collected on or before 30th June in every subsequent year or years following the year in which grant of or renewal of such certificate has been done.
(3) Where any person fails to pay advance tax in accordance with sub-section (2), the amount of advance tax payable shall be calculated in accordance with A+ B formula, where-
A = the amount of advance tax not paid in the previous year or years; and
B = the amount of advance tax payable under subsection (l) in the year of payment.
(4) For the purpose of this section ‘inland ship’ and ‘inland water’ shall have the same meaning as defined in the Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976).
